ACCT 3103 - Intermediate Financial Accounting III (3)

The final course in the intermediate accounting series. A discussion of relevant financial accounting theory and the application of generally accepted accounting principles used in financial reporting for corporate entities, with an emphasis on stockholder’s equity, dilutive securities and earnings per share, investments, revenue recognition, income taxes, pensions and leases.

Prerequisite(s): ACCT 3102 with a grade of C or better. An additional fee is associated with this course. Fall, Spring.